Daeninck Consultancy: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
Daeninck Consultancy
Largest movements
- Receivables within one year +€8,464
up €8,464 (+4,287%), from €197 to €8,662
of which Trade receivables: +€8,662
- Cash -€5,655
down €5,655 (-86.2%), from €6,564 to €909
mainly Receivables within one year (-€8,464) and Other debts (-€7,177)
- Deferred charges and accrued income -€4,100
down €4,100 (-82.0%), from €5,000 to €900
- Tangible fixed assets +€186
up €186 (+5.6%), from €3,294 to €3,480
- Other debts -€7,177
down €7,177 (-100%), from €7,177 to €0
- Reserves +€4,048
up €4,048 (+693%), from €584 to €4,632
- Tax, wage and social debts +€2,677
up €2,677 (+78.8%), from €3,395 to €6,072
- Trade debts -€1,571
down €1,571 (-85.5%), from €1,837 to €266
- Short-term financial debts +€1,480
new in 2025: €1,480
- Gross operating margin +€4,384
up €4,384 (+121%), from €3,631 to €8,016
- Taxes +€749
up €749 (+47.1%), from €1,589 to €2,338
- Depreciation +€327
up €327 (+35.2%), from €928 to €1,254
- Other operating charges +€187
up €187 (+158%), from €118 to €305
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €15,055 | €13,950 | -€1,105 | -7.3% |
| Fixed assets | 21/28 | €3,294 | €3,480 | +€186 | +5.6% |
| Tangible fixed assets | 22/27 | €3,294 | €3,480 | +€186 | +5.6% |
| Plant, machinery and equipment | 23 | €3,294 | €3,480 | +€186 | +5.6% |
| Current assets | 29/58 | €11,761 | €10,471 | -€1,291 | -11.0% |
| Amounts receivable within one year | 40/41 | €197 | €8,662 | +€8,464 | +4,287% |
| Trade receivables | 40 | €0 | €8,662 | +€8,662 | |
| Other amounts receivable | 41 | €197 | €0 | -€197 | -100% |
| Cash at bank and in hand | 54/58 | €6,564 | €909 | -€5,655 | -86.2% |
| Deferred charges and accrued income | 490/1 | €5,000 | €900 | -€4,100 | -82.0% |
| Total equity and liabilities | 10/49 | €15,055 | €13,950 | -€1,105 | -7.3% |
| Equity | 10/15 | €2,084 | €6,132 | +€4,048 | +194% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €584 | €4,632 | +€4,048 | +693% |
| Distributable reserves | 133 | €584 | €4,632 | +€4,048 | +693% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €12,971 | €7,818 | -€5,153 | -39.7% |
| Amounts payable within one year | 42/48 | €12,409 | €7,818 | -€4,591 | -37.0% |
| Financial debts | 43 | - | €1,480 | +€1,480 | |
| Credit institutions | 430/8 | - | €1,480 | +€1,480 | |
| Trade debts | 44 | €1,837 | €266 | -€1,571 | -85.5% |
| Suppliers | 440/4 | €1,837 | €266 | -€1,571 | -85.5% |
| Taxes, remuneration and social security | 45 | €3,395 | €6,072 | +€2,677 | +78.8% |
| Taxes | 450/3 | €3,395 | €6,072 | +€2,677 | +78.8% |
| Other amounts payable | 47/48 | €7,177 | €0 | -€7,177 | -100% |
| Accrued charges and deferred income | 492/3 | €562 | €0 | -€562 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €928 | €1,254 | +€327 | +35.2% |
| Other operating charges | 640/8 | €118 | €305 | +€187 | +158% |
| Gross operating margin | 9900 | €3,631 | €8,016 | +€4,384 | +121% |
| Operating profit (loss) | 9901 | €2,586 | €6,456 | +€3,871 | +150% |
| Financial charges | 65/66B | €69 | €70 | +€1 | +2.0% |
| Recurring financial charges | 65 | €69 | €70 | +€1 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €2,517 | €6,386 | +€3,870 | +154% |
| Income taxes | 67/77 | €1,589 | €2,338 | +€749 | +47.1% |
| Profit (loss) for the period | 9904 | €927 | €4,048 | +€3,121 | +337% |
| Profit (loss) for the period to be appropriated | 9905 | €927 | €4,048 | +€3,121 | +337% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.